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The Creation of a Local Administration and the Abolition of Amlakdari

A. S. Morrison

in Russian Rule in Samarkand 1868-1910: A Comparison with British India

This chapter covers the earliest attempts to create a colonial administration in Samarkand after 1868. The principal effect of this was to expropriate a class of landholders/tax officials known as ... More

This chapter covers the earliest attempts to create a colonial administration in Samarkand after 1868. The principal effect of this was to expropriate a class of landholders/tax officials known as Amlakdars, and instead the Russians sought to recreate local elites at the village level, with unpredictable results. This stands in stark contrast to British policy throughout most of India, where securing the co-operation of aristocratic elites was a fundamental tactic of Imperial rule.Less

Revenue collection and pooling arrangements in financing

Di McIntyre and Joseph Kutzin

in Health Systems in Low- and Middle-Income Countries: An economic and policy perspective

This chapter focuses on two of the key functions of a health sector financing system: revenue collection and fund pooling. It uses as its starting point the World Health Organization resolution ... More

This chapter focuses on two of the key functions of a health sector financing system: revenue collection and fund pooling. It uses as its starting point the World Health Organization resolution calling for health care financing systems to provide universal coverage and financial protection for citizens. Revenue collection concerns the sources of funds, contribution structures, and the means by which they are collected, while fund pooling addresses the need to spread the risk of incurring unexpected health care costs over as broad a population group as possible. In terms of revenue collection, the chapter reviews the equity, sustainability, and feasibility of alternative financing mechanisms (e.g., donor and tax funding, a range of health insurance mechanisms, and out-of-pocket payments) and highlights key lessons from recent research in low- and middle-income countries on these mechanisms. It also highlights the importance of carefully considering who the most appropriate revenue collection organization may be in different political contexts. The main focus of the section on fund pooling is on alternative strategies for reducing fragmentation in health care financing in order to maximize both income and risk cross-subsidies in the overall health care financing system. Such cross subsidies are critical to achieving universal coverage and adequate financial protection.Less

Famine in the Colonial Agenda: The North Indian Experience: c. 1780–1837

Sanjay Sharma

in Famine, Philanthropy and the Colonial State: North India in the Early Nineteenth Century

This chapter discusses the relationship between famines and the colonial state in north India between 1780 and 1837. It begins with challenging British notions of post-Mughal ‘decline’ in the late ... More

This chapter discusses the relationship between famines and the colonial state in north India between 1780 and 1837. It begins with challenging British notions of post-Mughal ‘decline’ in the late 18th century north India as an ideological tool to legitimize the authority of the colonial state. While depopulation, migration, and the abandonment of cultivated land after the famine of 1783-4 had significant adverse effects on the economy of the Doab, it also helped the East India Company gaining experience in handling famines. The next famine of 1803-4 elicited several measures for the prevention of droughts, including the promotion of irrigation, leniency and flexibility in revenue collection, giving advances (taqvi) to cultivators, the prohibition of grain exports, the creation of grain storages, the setting up of free trade grain markets, the import of grains, anti-hoarding laws, and price controls.Less

The New Revenue Courts 1

Sir John Baker

in The Oxford History of the Laws of England: Volume VI 1483–1558

This chapter examines the role of the revenue courts in the judicial system in England during the Tudor period. These courts were formed because the arcane Latin forms and wooden tallies of the Court ... More

This chapter examines the role of the revenue courts in the judicial system in England during the Tudor period. These courts were formed because the arcane Latin forms and wooden tallies of the Court of Exchequer, which provided a common-law system of revenue collection, proved frustrating to kings or ministers who wished to raise and spend large sums of money as the need arose. There were several types of revenue courts including the Court of Duchy Chamber, the Court of General Surveyors, the Court of the First fruits and Tenth, the Court of Augmentations, the Court of Wards and Liveries.Less

Governance and Tax Collection in a Free Port

Corey Tazzara

in The Free Port of Livorno and the Transformation of the Mediterranean World

Chapter 4 argues that the Customs Office played a unique role in structuring economic life in the port. It shows that the procedures associated with the early free port complicated rather simplified ... More

Chapter 4 argues that the Customs Office played a unique role in structuring economic life in the port. It shows that the procedures associated with the early free port complicated rather simplified efforts to administer trade. Often, the office became the spokesperson for the business classes owing to its intimate, dense ties with merchants. These relationships were cultivated to facilitate revenue collection, coordinate policy decisions, and grease the wheels of commerce—often illicitly, through bribery or other malfeasance. The resulting arrangements promoted the development of a freer marketplace, comparable in many respects to that of Amsterdam, but at the expense of great administrative complexity.Less

The Plan in Brief

Michael J. Graetz

in 100 Million Unnecessary Returns: A Simple, Fair, and Competitive Tax Plan for the United States

This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based ... More

This chapter presents the layout of the Competitive Tax Plan. It argues for the elimination of the present broken method of revenue collection and for replacing the lost revenue with a broad-based tax on consumption, which would return the income tax to its pre-World War II status—a low-rate tax on a relatively thin slice of higher-income Americans. The chapter argues that a value-added tax imposed at a rate of 10 to 14 percent could finance a $100,000 family exemption from income tax, eliminating 150 million Americans from the income tax rolls and allowing a simpler income tax at a 20 to 25 percent rate to be applied to incomes over $100,000. It explains that these two taxes, in combination, would produce revenues roughly equivalent to the current income tax.Less

State Power

in Frontier Goiás, 1822–1889

This chapter examines the history of state power in Goiás, Brazil and evaluates the effectiveness of state institutions in protecting the settler populations from real or potential threats, ... More

This chapter examines the history of state power in Goiás, Brazil and evaluates the effectiveness of state institutions in protecting the settler populations from real or potential threats, particularly the black slave population, Indians, and criminals. It analyzes revenue collection and patterns of expenditures, and provides statistics on the provincial budget from 1837 to 1888/9. The chapter suggests that the state presence and state power in the countryside advanced and ebbed over the course of the century and manifested themselves in different ways in different regions at different times.Less

Taxation and Human Rights: A Delicate Balance

Reuven S. Avi-Yonah and Gianluca Mazzoni

in Tax, Inequality, and Human Rights

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting ... More

This chapter assesses the appropriate balance between strengthening tax revenue collection tools to ensure states have adequate resources to meet their human rights obligations, and protecting taxpayer rights to privacy and data security. On the one hand, the ability of rich residents of developing countries and multinational corporations operating in those countries to evade or avoid taxation is directly linked to violations of human rights in those countries, especially from the perspective of social and economic rights like health and education. Providing such countries with the means to fight back and collect adequate revenues is essential in advancing such rights. On the other hand, some of the techniques used to achieve adequate revenue collection, like automatic exchange of information (AEoI) and country-by-country reporting (CbCR), risk violating other human rights like privacy and the legitimate protection of trade secrets.Less